9911796707
TMI Blog1969 (4) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... of the demand notice by a petition moved under Art. 226 of the Constitution in the High Court of Punjab. The High Court rejected the petition holding that wool was brought by the appellants within the limits of the Notified Area Committee of Faridabad Township for use and octroi was on that account properly leviable. 2 The Notified Area Committee, Faridabad Township, is a Municipality for the purposes of the Punjab Municipal Act, 1911. Section 61 of the Punjab Municipal Act confers upon the Municipality governed by that Act power to impose taxes specified in Sub-section (1). Sub-section (2) of Section 61 provides : Save as provided in the forgoing clause, with the previous sanction of the State Government, any other tax which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er they are understood to be used in their cognate sense. They take, as it were, their colour from each other, that is, the more general is restricted to a sense analogous to the less general: Mavwell on Interpretation of Statutes, 11th Edition, p 321. The coupling of three words consumption , use and sale connotes that the underlying common idea was that either the title of the owner is transferred to another, or the thing or commodity ceases to exist in its original form Unless it is proved that the wool brought within the limits of the Notified Area Committee, Faridabad, by the appellant was intended to be so employed that it was to become a new commodity or a component of a new commodity, no octroi would be levied by the Notified Ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notified Area Committee it was submitted that the process of dyeing involved change of form by converting one form of woolen thread to produce another finished article of different shape or packing and of higher value too. Apparently no evidence was brought on the record that the wool was imported with the object of employing it so as to convert it into a different commodity. There is no evidence to prove that as a result of merely dyeing the wool becomes a different commercial commodity The onus that octroi was leviable upon the entry of wool bought by the appellants to their Dyeing Factory lay upon the Notified Area Committee, and unless it was discharged by evidence, the High Court was not justified in assuming merely because in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notified Area Committee, Faridabad Township, with the object of converting it into a different commercial commodity, it is not liable to octroi. In the High Court I does not appear to have been appreciated that the question had to be decided on evidence whether by the process of dyeing a new commodity was brought into existence. But the parties chose to argue the case merely on the pleadings. That was not a satisfactory trial of the issue which is likely to arise frequently between the parties. 6. We direct that the order of the High Court be set aside and the proceeding be remanded to the High Court to deal with and dispose it of according to law and in the light of the evidence. It will be open to the High Court to allow the parties to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
